NEW ZEALAND GAZETTE, No. 188

17 DECEMBER 2009

Securities Act 1978

Securities Act (Directors’ Certificates—Collective Investment Schemes) Exemption Notice 2009
2009/417 15/12/09 $2.30

Securities Act (Renewals and Variations) Exemption Amendment Notice 2009
2009/418 15/12/09 $2.10

Remuneration Authority Act

1977, Judicature Act 1908,
Employment Relations Act 2000, Te Ture Whenua
Maori Act 1993, District Courts Act 1947, and
Coroners Act 2006

Judicial Salaries and Allowances Determination 2009
2009/419 15/12/09 $2.30

Postage and Packaging Charge: Mail Orders

If two or more copies are ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

Copies can be bought or ordered by mail from Legislation Direct, PO Box 12357, Wellington. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

Bennetts Bookshop: Bowen House, Lambton Quay (PO Box 5334), Wellington; Bennetts Campus Bookshop: Auckland University of Technology, C Block Wellesley Street, Gate 4 Lorne Street (Private Bag 92006), Auckland; University of Waikato, Gate 5 Hillcrest Road (PO Box 13066), Hamilton; Located in Whitcoulls: Centreplace, Bryce Street (PO Box 19287), Hamilton; 38–42 Broadway Avenue (PO Box 1820), Palmerston North; 111 Cashel Street (Private Bag), Christchurch; 143 George Street (PO Box 1104), Dunedin.

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General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 19 Extinguishing Financial Liabilities With Equity Instruments (NZ IFRIC 19)
(Notice No. 113)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved the New Zealand Equivalent to IFRIC Interpretation 19 Extinguishing Financial Liabilities With Equity Instruments (NZ IFRIC 19), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

NZ IFRIC 19 is:

• to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;
• to apply to annual periods beginning on or after 1 July 2010; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Earlier application of NZ IFRIC 19 is permitted only where an entity complies, or has complied, with New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards.

Copies of NZ IFRIC 19 may be inspected free of charge at the offices of the New Zealand Institute of Chartered Accountants, Level 7, 50 Customhouse Quay (PO Box 11342), Wellington, and 27–33 Ohinerau Street (PO Box 3334), Auckland. Copies will also be made available on the institute’s website at www.nzica.com

Dated this 8th day of December 2009.

KEVIN SIMPKINS, Chairman, Accounting Standards Review Board.

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